section 74
Determination of disputed question
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter VII PROCEEDINGS
Statutory text
- (1) If any question arises, otherwise than in proceedings before a Court, Tribunal or Settlement Commission, or before the Commissioner has commenced assessment or reassessment of a dealer under section 44 or 46, whether, for the purposes of this Act,—
- (a) any person is a dealer, or
- (b) any particular thing done by the applicant to any goods amounts to, or results in, the manufacture of goods within the meaning of that term, or
- (c) any transaction is a sale or purchase, or where it is a sale or purchase the sale price or the purchase price, as the case may be, thereof, or
- (d) any particular dealer is required to be registered, or
- (e) any tax is payable in respect of any particular sale or purchase, or if tax is payable the rate thereof, the Commissioner shall make an order determining such question. Explanation.—For the purpose of this sub-section, the Commissioner shall be deemed to have commenced assessment or reassessment of a dealer under section 44 or 46, when the dealer is served with any notice by the Commissioner under section 44 or 46, as the case may be.
- (2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, as respects any sale or purchase effected prior to the determination.
- (3) If any such question arises from any order already passed under this Act or any earlier law, no such question shall be entertained for determination under this section; but such question may be raised in appeal against, or by way of revision of, such order.
Study data processing for this section.
PDF: pending for this language.